問題詳情

31 When goods have been exported, the person concerned may, through the______ procedure, ask for a total orpartial refund in respect of Customs duties and taxes charged on imported materials used in the production ofthose goods.
(A) transit
(B) lobby
(C) drawback
(D) delivery

參考答案

答案：C
難度：適中0.408451
統計：A(13),B(5),C(29),D(19),E(0)

用户評論

【謝秉成】評論

drawback procedure 退稅程序When goods have been exported, the person concerned may, through the drawback procedure, ask for a total or partial refund in respect of Customs duties and taxes charged on imported materials used in the production of those goods. 貨物出口時，有關人員可以通過退稅程序，就生產這些貨物所用的進口材料徵收關稅和稅款，要求全額或部分退還。

【Lawrence】評論

drawback procedure 退稅程序When goods have been exported, the person concerned may, through the drawback procedure, ask for a total or partial refund in respect of Customs duties and taxes charged on imported materials used in the production of those goods. 貨物出口時，有關人員可以通過退稅程序，就生產這些貨物所用的進口材料徵收關稅和稅款，要求全額或部分退還。